Nihon ISKNIHON ISK Company, Limited7986東証スタンダードその他製品FY ending Dec 2025, consolidated, J-GAAP
Out of every ¥100 of sales, about ¥10 is left as operating profit. Revenue changed +2.8% from the prior year, operating profit +14.9%.
Net margin × asset turnover = ROA; ROA × financial leverage = ROE
Denominators: average assets and average equity. Derived from reported values; ROE is shown only for positive profit and equity.
| Period | Net margin | Asset turnover | ROA | Financial leverage | ROE |
|---|---|---|---|---|---|
| 2021 | 6.0% | 1.00× | 6.0% | 1.56× | 9.4% |
| 2022 | 3.5% | 0.96× | 3.3% | 1.53× | 5.1% |
| 2023 | 6.6% | 1.01× | 6.6% | 1.51× | 10.0% |
| 2024 | 7.3% | 0.98× | 7.2% | 1.50× | 10.8% |
| 2025 | 6.9% | 0.95× | 6.6% | 1.47× | 9.6% |
Financial leverage can raise ROE; a higher value alone does not describe a company's overall condition.
Annual trends in tangible-asset ratios and goodwill balance.
Ratios are derived from reported values. Goodwill is shown only when separately reported; it is not inferred from combined intangible assets. Definition
Track R&D investment and how long operating capital remains tied up before sales turn into cash.
R&D is shown only for years with machine-readable disclosure. Days are estimates using year-end receivables, inventory and payables divided by annual revenue or cost of sales; financial companies are excluded.
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Revenue | 5,516 | 5,247 | 5,713 | 5,901 | 6,064 |
| Cost of revenue | 3,866 | 3,901 | 4,046 | 4,174 | 4,208 |
| Gross profit | 1,650 | 1,345 | 1,667 | 1,727 | 1,856 |
| SG&A | 1,205 | 1,215 | 1,159 | 1,209 | 1,260 |
| Operating income | 445 | 130 | 508 | 519 | 596 |
| Pretax income | 475 | 267 | 554 | 601 | 603 |
| Income tax | 136 | 85 | 170 | 164 | 174 |
| Net income attributable to owners | 332 | 181 | 375 | 434 | 419 |
| Operating margin | 8.1% | 2.5% | 8.9% | 8.8% | 9.8% |
Year-end figures from filings. Unreported items are omitted. Interest-bearing debt excludes lease liabilities.
Each bar totals 100% of assets; other is the residual.
| Item | FY ending Dec 2021 | FY ending Dec 2022 | FY ending Dec 2023 | FY ending Dec 2024 | FY ending Dec 2025 |
|---|---|---|---|---|---|
| Cash and equivalents | ¥1.49B | ¥1.22B | ¥979.7M | ¥1.17B | ¥1.41B |
| Total assets | ¥5.52B | ¥5.44B | ¥5.88B | ¥6.21B | ¥6.57B |
| Net assets | ¥3.64B | ¥3.72B | ¥4.01B | ¥4.35B | ¥4.71B |
| Share capital | ¥1.09B | ¥1.09B | ¥1.09B | ¥1.09B | ¥1.09B |
| Trade receivables | ¥1.34B | ¥1.34B | ¥1.33B | ¥1.22B | ¥1.11B |
| Property, plant and equipment | ¥1.44B | ¥1.49B | ¥1.95B | ¥1.92B | ¥1.86B |
| Intangible assets excluding goodwill | ¥3M | ¥2M | ¥2.8M | ¥1.5M | ¥2.4M |
| Investment securities | ¥126.6M | ¥139.5M | ¥174.5M | ¥215.9M | ¥270.1M |
| Current assets | ¥3.11B | ¥2.97B | ¥2.69B | ¥2.81B | ¥2.97B |
| Current liabilities | ¥1.49B | ¥1.3B | ¥1.35B | ¥1.28B | ¥1.17B |
| Trade payables | ¥762.3M | ¥774.5M | ¥771.9M | ¥606.6M | ¥522.4M |
| Total liabilities | ¥1.88B | ¥1.73B | ¥1.87B | ¥1.85B | ¥1.86B |
| Non-controlling interests | ¥57.4M | ¥57.7M | ¥66.4M | ¥69.8M | ¥79.6M |
| Equity attributable to owners of parent | ¥3.53B | ¥3.61B | ¥3.87B | ¥4.19B | ¥4.5B |
| Retained earnings | ¥2.45B | ¥2.58B | ¥2.9B | ¥3.29B | ¥3.66B |
| Treasury stock | -¥67M | -¥123.5M | -¥187M | -¥253.8M | -¥312.1M |
EDINET (FSA Japan)
有価証券報告書－第79期(2025/01/01－2025/12/31)
EDINET (FSA Japan)
有価証券報告書－第78期(2024/01/01－2024/12/31)
EDINET (FSA Japan)
有価証券報告書－第77期(2023/01/01－2023/12/31)
EDINET (FSA Japan)
有価証券報告書－第76期(2022/01/01－2022/12/31)
EDINET (FSA Japan)
有価証券報告書－第75期(令和3年1月1日－令和3年12月31日)
EDINET (FSA Japan)
有価証券報告書－第74期(令和2年1月1日－令和2年12月31日)
Extracted from XBRL: 51 / Derived from other figures: 1
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